CCE Vs. GOYAL SYNTHETICS

JUDGEMENT

(1.) OUT of these appeals, three appeals No. E/1528/2003 with M/s. Goyal Synthetics (P) Ltd. as respondent and E/1529/2003 with Shri Sureshkumar Jaykisan Agarwal, yarn broker as respondent, E/1530/2003 with Shri R.R. Goyal as respondent are departmental appeals against the order of Commissioner No. 15/MP/2002, dated 30 -4 -2002.

(2.) The appeals E/2600/2002 by M/s. Goyal Synthetics (P) Ltd. 100% EOU, and E/2601/2002 by Shri Rajendraprasad Ramkumar Goyal, Director of the above 100% EOU are also against the very same order of Commissioner. Heard the learned DR for the Department. None appeared for the parties. The relevant facts, in brief, are as follows:

(3.) WE have carefully considered the grounds of appeal in both sets of appeals and also the submission by the learned SDR. On the demand of duty on the finished goods, the learned SDR submits that confirmation of duty by the Commissioner is in order and he relies on the decision of the Tribunal in case of Sanju Silk Mills (P) Ltd. v. CCE reported in : 2004 (163) E.L.T. 217 (Tri. -Mum.). This submission is acceptable.